摘要
《萨班斯—奥克斯利法案》(The Sarbanes OxleyAct)是美国资本市场对在美国上市公司在公司治理方面的新要求,涉及内部控制、审计和会计等方面,体现了加强公司内控和对公众责任落实的方向,将会对我国企业赴美上市产生深远影响:一方面,该法案的数项条款的规定使我国企业以正式挂牌的方式于近期赴美上市遇到了较大的执行障碍;另一方面也为我国企业加强内部控制和风险管理,加快从业务流程到技术架构的一系列变革,保证内部审计在内控体系中发挥作用提供机遇。
The Sarbanes Oxley Act is＇a new demand that American capital market manages the listed American company. It involves many respects, such as inside controlling, auditing and accounting, which means strong control over the listed company and implementing duty to pub. That will exert a far-reaching influence to our enterprises＇ list in America. On one hand, the regulations of several clauses of this bill make our enterprises meet greater execution obstacle in the near future; on the other hand, it brings out some opportunities for our enterprises to strengthen inside controlling and risk management, accelerate the technology reform.
出处
《安徽警官职业学院学报》
2007年第1期35-38,共4页
Journal of Anhui Vocational College of Police Officers
关键词
《萨班斯法案》
内容
评价
启示
The Sarbanes Oxley Act
content
evaluation
enlightenment
